Section 107 of the CGST Act, 2017 – Appeal - The petitioner submitted that the order impugned in the Appeal is beyond the show cause notice issued. Appellate authority failed to consider the case of the Petitioner that the order is beyond the scope of the show cause notice. The court observed that the appellate authority has not considered the judgement of this Court in case of Godrej & Boyce Mgd. Co. Ltd. Additional submissions also does not appear to have been considered. The contention of the Petitioner that the order could not travel beyond the show cause notice, also does not appear to have been considered by the appellate authority.

Held that:- The Hon’ble High Court quashed the impugned judgment of the appellate authority. The matter is remanded back to the appellate authority for deciding afresh.